不得越权

审批人员应在授权范围内按规定流程审批贷款，不得越权审批。

Examiners shall examine loans according to the specified process within the scope of authority and may not examine loans beyond authority .

各关应严格执行国家进口税收优惠政策，加强管理、监控、分析和培训工作，不得越权超范围审批。

The customs offices shall strictly carry out the policies of the state on import tax preferential treatments , strengthen the administration , monitoring , analysis , and training , and may not make examination and approval beyond their authorities .

再次，在税收授权立法的过程中，要遵循实际需要原则、不得越权原则、谨慎授权原则和授权明确原则；

In the third place , in the process of tax legislative authorization , we should follow the principle of reality need , the one of no-overstepping of authority , the one of cautious authorization and the one of clear authorization ;